Below The County Level Party And Government Cadres Term Economic Responsibility Audit

It is a new method in the new situation to strengthen the political staff's management, also an important act to prevent and father corrupt from the headstream by using the method of economic responsible audit to investigate the political leaders' implement of their economic responsible situation, their economic management ability and their economic activities during their work period, thus to embody the equity and harmony of the socialist. The economic responsible audit on duty is an economical supervised system of Chinese characteristics,shows that it's borned with special system background and practised with special attributes of audit risk, is the amalgamation of economical intendance and political intendance.The work of tenure economic responsible audit of the political leaders below county is an economic responsible audit work, which is the earliest, the most canonical and owns ample experience. It has its own characteristics: Firstly, it is the combination of audit intendance and leaders' intendance management. Secondly, its foundation is the audit of financial income and expense.Thirdly,it is a form of audit entrusted by the department of leader management according to the legal duty of audit department. Fourthly, the audit evaluation and the duty of responsible lay emphasis on the leaders themselves. The tenure economic responsible audit of the political leaders below county is on the way of exploration. It has some misunderstandings in theory and recognition, thus it bring certain political risk and audit risk to the audit practice, which mainly embody in four aspects: the misunderstanding in recognition; the obscure audit object responsibility; the widespread of "Relieve first to audit behind"; the disjointed of "audit" and "use"; the perplexity brought by the unscientific audit index; the risk brought by the imperfect audit technique and method.The thesis put forward that enhancing the tenure economic responsible audit of the political leaders under county from policy and system should notice the following aspects: create the model of tenure economic responsible audit of the political leaders, including make clear of the main content,procedure and the main method of the audit; perfect the evaluated index system, mainly the performance index, the actual performance index, the authenticity index, the normality index, inner-controlled system evaluation index and the individual incorrupt evaluation index; enhance the exploitation of the result of the tenure economic responsible audit of the political leaders, including the basic method of explicitly using the audit result,putting forward the form of exploiting the suggestion to the result and sounding the guarantee system and responsible system using by the result.